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Knowledge as a measurable object in business contexts: a stock-and-flow approach

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  • Ettore Bolisani
  • Alessandro Oltramari

Abstract

This paper addresses the issue of knowledge accounting in business contexts. Despite the efforts of researchers and practitioners, the approaches that have been proposed are different, have several limitations, and their soundness and usefulness have been questioned. Moving from a critical review of the state-of-the art of the methods of knowledge accounting already proposed in the knowledge management literature, the paper illustrates an approach to account for knowledge based on a recognition and measurement of knowledge objects flowing from the stocks of different economic players. This approach can allow a measurement of knowledge generated, possessed, and exchanged by companies, based on charts and indicators similar to those employed in traditional accounting. This can improve the interpretation and comparability of economic measures of knowledge in different business cases and over time.

Suggested Citation

  • Ettore Bolisani & Alessandro Oltramari, 2012. "Knowledge as a measurable object in business contexts: a stock-and-flow approach," Knowledge Management Research & Practice, Taylor & Francis Journals, vol. 10(3), pages 275-286, September.
    • Handle: RePEc:taf:tkmrxx:v:10:y:2012:i:3:p:275-286
    DOI: 10.1057/kmrp.2012.13
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    Cited by:

    1. Bejinaru Ruxandra, 2017. "Knowledge strategies aiming to improve the intellectual capital of universities," Management & Marketing, Sciendo, vol. 12(3), pages 500-523, September.
    2. repec:aud:audfin:v:20:y:2018:i:49:p:567 is not listed on IDEAS
    3. Elena-Alexandra GORGOS & Elena-Mădălina VĂTĂMĂNESCU & Andreia Gabriela ANDREI, 2016. "Europeanization through students’ lens: EU versus EaP citizens. Is there a collective identity?," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 7, pages 185-206, December.
    4. Brătianu Constantin, 2018. "A holistic view of the organizational knowledge dynamics," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 9(2), pages 7-22, August.
    5. Bratianu Constantin, 2018. "Intellectual capital research and practice: 7 myths and one golden rule," Management & Marketing, Sciendo, vol. 13(2), pages 859-879, June.
    6. Andrei ?tefan Ne?tian & Silviu Ti?a & Alexandra Luciana Gu?a, 2018. "Intensity of Involvement of Teachers and Researchers from Romanian Universities in Bioeconomy Knowledge Flows," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 567-567, August.
    7. Shahrazad HADAD, 2017. "Knowledge Economy: Characteristics and Dimensions," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 5(2), pages 203-225, June.

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